Not-for-profit health care entities must provide information on the two categories of net asset donor restrictiveness.

Question

Quizplus · Accepted Answer

Not-for-profit health care entities are required to classify and report information on net assets based on the existence or absence of donor-imposed restrictions, which results in two categories: net assets with donor restrictions and net assets without donor restrictions.

Not-For-Profit Health Care Entities Must Provide Information on the Two